Annual Wholesale Oil License Fee Return

September 3, 2019 Alabama Department of Revenue

The annual wholesale oil license fee return is due on October 15, 2019 for the periods of October 1, 2018 through September 30, 2019. If your company was issued a Supplier License, Permissive Supplier License, or an Importer License by the department, then the return must be submitted. The wholesale oil license fee return (B&L:MFT-WOLF) can be viewed on the department’s website at https://revenue.alabama.gov/forms/.

Please note that due to mandatory electronic filing, all returns must be filed through My Alabama Taxes (MAT) at https://myalabamataxes.alabama.gov and any wholesale oil license fee liability exceeding $750 must be paid electronically. Please log into your account between October 1, 2019 and October 15, 2019 to submit the required return and payment. 

As a reminder, products not subject to the Wholesale Oil License/Import Fee are, as follows:

  • Diesel fuel exported from this state for which proof of export is available in the form of a terminal issued shipping document
  • Biodiesel sold to a licensed supplier when delivered to a terminal
  • Transmix

If you have any questions concerning this notice, please contact the Business & License Tax Division of the Alabama Department of Revenue at the address, telephone number, or email address shown below.

BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS SECTION
PO. BOX 327540
MONTGOMERY, ALABAMA 36132-7540
(334) 242-9608, Option 6, Option 2
(334) 242-1199 (Fax)
mft@revenue.alabama.gov

Recent ASCPA News

  • ADOR Offering Relief to Coprorate Taxpayers Affected by TCJA

    September 4, 2019
    The Alabama Department of Revenue is providing relief from late-filing penalties for certain corporate taxpayers who are encountering difficulties meeting October state filing deadlines while trying to also file their federal returns by the October federal deadline. Adding to this challenge is the complexity associated with the continued implementation of the Tax Cuts and Jobs Act. 
  • Deadline Approaching for Online Sellers to Join the SSUT and Receive Amnesty from Previous Year's Tax Liability

    August 14, 2019
    The Alabama Department of Revenue encourages eligible online sellers and marketplace facilitators that are subject to a collection requirement to register for the state’s Simplified Sellers Use Tax (SSUT) remittance program by Oct. 1, 2019. Doing so will relieve such sellers from the obligation of certain tax liability for the previous year.
  • Back-to-School Sales Tax Holiday starts July 19th

    June 27, 2019
    Alabama’s 14th annual sales tax holiday for school-related items begins at 12:01 a.m. Friday, July 19, 2019, and ends at midnight Sunday, July 21, 2019, giving shoppers the opportunity to purchase certain school supplies, computers, books and clothing free of the state’s four percent sales or use tax. Cities and counties must notify the state that they will participate in the 2019 holiday by June 21.
  • ADOR Honored by Federation of Tax Administrators for Innovation

    May 2, 2019
    MONTGOMERY, May 2, 2019 – The Alabama Department of Revenue has been awarded a 2019 FTA Award from the Federation of Tax Administrators for the department’s innovative Electronic Voluntary Disclosure Agreemen Process, which launched October 2018.
  • Tax Filing Deadlines Extended for Residents in Lee County

    March 11, 2019
    The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by recent severe storms in Lee County. The tax relief measures mirror IRS measures in the same declared disaster areas.
  • Forms Update from the Alabama Department of Revenue

    February 19, 2019
    The Alabama Department of Revenue will release all software vendors to print forms today, meaning any tax form that remains unapproved will no longer have the watermark or the barcode.
  • Taxpayers Help the Alabama Department of Revenue Protect Their Identity

    November 7, 2018
    The Alabama Department of Revenue (ADOR) partnered with IDEMIA (formerly MorphoTrust® USA) to launch a new pilot program utilizing IDEMIA’s electronic ID (eID) to combat state income tax fraud for 2017 and future filing seasons.
  • ADOR Providing Tax Relief to Victims of Hurricane Michael

    October 12, 2018
    The Alabama Department of Revenue is offering tax relief to Alabama taxpayers who have been affected by damage caused by Hurricane Michael. The tax relief measures will mirror IRS measures in the same declared disaster areas.
  • EXECUTIVE ORDER – Temporary Suspension of Alabama Terminal Excise Tax Requirements (Hurricane Michael)

    October 11, 2018
    Vernon Barnett, Commissioner of the Alabama Department of Revenue, declared that because there is a state of emergency resulting from Hurricane Michael, it is necessary to assist and expedite all efforts of relief. In order to accommodate this need and provide assistance to the citizens affected by this storm, Commissioner Barnett ordered the temporary suspension of the motor fuel exporter licensing and motor fuel transporter licensing requirements associated with the Alabama Terminal Excise Tax for exporters and transporters supporting disaster relief efforts by engaging in the export of motor fuel from Alabama to other states impacted by Hurricane Michael.
  • Summary of Newly Released ADOR Analysis of Federal Tax Reform's Impact on Alabama Income Tax Laws

    August 13, 2018
    On July 31, the Alabama Department of Revenue (ADOR) released its long-awaited “Analysis of Federal Tax Law Revisions on the State of Alabama,” a comprehensive review of the changes brought about by the Tax Cuts and Jobs Act of 2017 (TCJA), commonly known as federal tax reform, and how those changes will likely affect Alabama taxpayers.
  • ADOR Publishes Guidance Related to the Federal Tax Cuts and Jobs Act

    August 1, 2018
    The Alabama Department of Revenue has issued its preliminary guidance on the impact of the provisions of the Tax Cuts and Jobs Act (TCJA).
  • ADOR Launches Tax Amnesty Website, Application Period Opened July 1

    July 12, 2018
    The Alabama Legislature has enacted the Alabama Tax Delinquency Amnesty Act of 2018 to allow qualifying taxpayers to receive a waiver of penalties and interest on eligible tax types. The application period is now open through September 30, 2018.
  • AL Dept of Revenue - Tax Policy - UPDATE: ADOR Rules Change

    June 7, 2018
    Upcoming Rule Hearings July 10